KTQT1106 — Kế toán quản trị 2
Course description
The course Management Accounting 2 provides learners with higher-level knowledge that follows on from the course Management Accounting 1, such as product pricing, analyzing relevant information for management decisions, and analyzing relevant information for long-term investment decisions. This course also equips learners with knowledge of responsibility center accounting and the balanced scorecard, which are tools for evaluating the operating performance of the enterprise. Each content presented in the course is an important knowledge foundation for analyzing and making optimal decisions in management.
Course requirements
Regulations on conditions for the end-of-course examination
Attendance score must reach 5 or above (according to the general regulations of the University).
Method of evaluating the attendance score: see Appendix 2, rubric 1.
Regulations on class attendance (if any)
Student groups must not copy the assignments of other groups or other academic products.
Students who cheat in the midterm test and the end-of-term examination will have to retake the course.
Regulations on classroom behavior (if any)
Students must arrive on time as scheduled.
Students must not make noise or disturb others during the learning process.
Phones and electronic devices must be turned off or set to silent mode during class.
11. SYLLABUS ADJUSTMENT TIME
June 2024
APPENDIX 1: EXAMINATION MATRIX
End-of-term essay examination matrix
The examination is generated from the examination question bank (according to the current decision of the Rector). The examination is generated from question baskets; the essay examination has 5 baskets.
Each essay question is worth 2 points.
General form of the examination matrix:
Format: Essay examination
Duration: 90 minutes
Number of questions: 5 questions.
The total result of the test is rounded to 0.5
Weight of the examination score in the course grade: 50%
Essay examination matrix
Midterm multiple-choice test matrix
Each multiple-choice question is worth 0.25 points.
General form of the examination matrix:
Format: Multiple-choice examination
Duration: 60 minutes
Number of questions: 40 questions.
The total result of the test is rounded to 0.5
Weight of the test score in the course grade: 20%
Multiple-choice examination matrix
Level: Determined by the Faculty/Institute according to the learning outcomes.
Content may be: Chapter/Lesson/Topic...
Each question is worth 0.25 points.
APPENDIX 2: THE RUBRICS
Rubric for evaluating the attendance score
Evaluation through the seminar sessions
Weight in the course grade: 10%
Note: 10+: may be considered for adding bonus points to the 40% assessment score.
Criteria for evaluating participation in discussion:
Rubric for evaluating group presentations (weight 20%)
Learning outcomes and assessment
The training management system automatically evaluates the level of CLO achievement according to the University's common algorithm. The course learning outcomes are evaluated by students and the University after the end-of-course examination.
Lecturers
- Mai Van Anh
- Dr. Nguyen Thi Mai Chi
- Dr. Nguyen Thu Hang
- Dr. Pham Xuan Kien
- Nguyen Thi Lien
- Nguyen Phi Long M.Sc.
- Assoc. Prof. Le Kim Ngoc
- Dr. Le Thi Nhu
- Assoc. Prof. Nguyen Ngoc Quang
- Dr. Le Ngoc Thang
- Dr. Pham Thi Thuy
Teaching plan
Week 1
Week 2
Week 3
Learning resources
- Management Accounting Textbook — Nguyen Ngoc Quang, National Economics University Publishing House, 2021
- System of management accounting questions and exercises — Le Kim Ngoc, National Economics University Publishing House, 2017
- Cost Management: Accounting and Control — Hansen D. & Mowen M., Thomson (South-Western), 2000